Brandon purchased a new car on August 1, 2017 for $14,500. His records indicate that he uses the car 45 percent for business and 55 percent for personal use. What are his cost recovery deductions for 2017 and 2018?

a. $653; $1,305

b. $1,377; $2,205

c. $1,305; $2,088

d. $798; $1,595